Attendance is typically calculated using season tickets sold, advanced tickets sold, walk-up sales on gameday (if any), plus students, players' pass lists, recruiting pass lists, VIP/sideline lists (the David Keiths of the world), game day staff, concession staff, security, credentialed media, and anybody else left breathing who isn't playing/coaching/officiating the game.
I'm thinking 104k-106k range
They haven't announced over capacity in a while because claiming anything remotely close to capacity would have been an absurd joke to publish anytime in the last half decade. :hi: